SEC Comment Letter 0000000000-24-012348 to UNITED PARCEL SERVICE INC (UPS) (CIK 0001090727) (UPS)
UNITED PARCEL SERVICE INC (UPS) (CIK 0001090727)
Date: Nov. 6, 2024 · CIK: 0001090727 · Accession: 0000000000-24-012348
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File numbers found in text: 001-15451
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November 6, 2024
Brian Dykes
Executive Vice President and Chief Financial Officer
United Parcel Service, Inc.
55 Glenlake Parkway, NE
Atlanta, GA 30328
Re:United Parcel Service, Inc.
Form 10-K for the Fiscal Year ended December 31, 2023
Filed February 20, 2024
File No. 001-15451
Dear Brian Dykes:
We have completed our review of your filing. We remind you that the company and
its management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation